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California Court of Appeal


Sipple v. City of Hayward, B242893

Dismissal of an action against defendant-cities and counties arising out of defendants' denial of request refunds of improperly charged taxes for internet access is: 1) reversed in part, where plaintiff internet service provider has adequately alleged standing to bring an action for tax refund; but 2) affirmed in part, where the demurrers were properly sustained against the individual plaintiffs as the complaint contained no allegations detailing the particular cities or counties to which they paid internet access taxes.

Appellate Information

  • Decided 04/08/2014
  • Published 04/08/2014

Judges

  • BOREN

Court

  • California Court of Appeal

Counsel

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